§ 53-542. Qualifying taxpayers.

Latest version.

To be a qualifying taxpayer, a taxpayer must:
(1)

Establish a new business facility in the city and county, as defined in section C.R.S. § 39-30-105(7)(e); or

(2)

Expand a facility in the city and county, as defined in C.R.S. § 39-30-105(7)(c), the expansion of which constitutes a new business facility, as defined in C.R.S. § 39-30-105(7)(e).

(Ord. No. 426-12, § 3, 8-20-12, elec. 11-6-12)

                    
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